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CENTENARY UNIVERSITY B.S. IN BUSINESS ADMINISTRATION: ACCOUNTING RECOMMENDED FOURIER SEQUENCE 20192020 Course #TitleCreditsAFC1001 BUS 1005 CAT II CAT. III ELECTIVEYEAR 1 (FALL) Academic Foundations:
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Gather all financial documents related to the business
02
Create a balance sheet template with sections for assets, liabilities, and equity
03
List all assets such as cash, accounts receivable, inventory, and fixed assets
04
Record all liabilities including accounts payable, loans, and other obligations
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Calculate the owner's equity by subtracting liabilities from assets
06
Ensure the balance sheet balances by verifying that assets equal liabilities plus equity

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Business owners who want to have a clear overview of their company's financial position
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The term 'bs' typically refers to the balance sheet in accounting, which is a financial statement that provides a snapshot of a company's assets, liabilities, and equity at a specific point in time.
Generally, all businesses and organizations that are required to maintain financial records must file a balance sheet. This requirement often applies to corporations, partnerships, and sole proprietorships, depending on local regulations.
To fill out a balance sheet, list all assets on the left side, categorized as current and non-current. On the right side, list all liabilities (current and long-term) and equity. Ensure that the total assets equal the sum of total liabilities and equity to maintain balance.
The purpose of a balance sheet is to provide stakeholders with a clear view of a company's financial position, helping to assess its liquidity, financial health, and overall stability.
A balance sheet must report the company's assets (both current and non-current), liabilities (current and non-current), and shareholders' equity, typically including retained earnings and additional paid-in capital.
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